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2016 (10) TMI 78 - HC - VAT and Sales TaxProvisional release of goods - seizure of goods and trucks transported - machinery transported from Jaisalmer to Amreli - declaration in Form No. 403 - will the provisional release of goods be allowed, on non-declaration of form. 403, keeping in view the costly and sophisticated nature of machinery? - Held that: - No useful purpose would be served in allowing the machinery and the vehicles to remain idle in open at Tharad since 14.08.2016. Subject to appropriate conditions which would also safeguard the interest of the authorities, the goods released for further movement - The petitioner shall deposit a sum of ₹ 50 lacs with the State authorities subject to final assessment and further right of appeal - The petitioner shall give an undertaking to cooperate with such assessment proceedings and to pay any further tax, interest or penalty, if found finally due and payable pursuant to such orders of assessment subject to further appeal - assessment not to be delayed unreasonably by the authorities - goods and trucks released on fulfillment of above conditions - petition disposed off - decided in favor of petitioner.
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